TAXATION ADMINISTRATION ACT 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 2 - Offences  

Subdivision C - Miscellaneous  

SECTION 8Z   EVIDENTIARY CERTIFICATE RELATING TO PREVIOUS CONVICTIONS  

8Z(1)   [Certificate setting out facts]  

The Commissioner may, for the purposes of subsection 8E(2) or (3) , 8M(2) , 8R(2) or 8V(2) , issue a certificate setting out such facts as the Commissioner considers relevant with respect to:


(a) the conviction of a person of an offence against a provision of Subdivision A or B or against Division 136 or 137 of the Criminal Code in relation to a taxation law; or


(b) the conviction of a person of an offence against the Crimes (Taxation Offences) Act 1980 ; or


(c) the conviction of a person of an offence against:


(i) section 6 of the Crimes Act 1914 ; or

(ii) section 11.1 , 11.4 or 11.5 of the Criminal Code ;
being an offence that relates to an offence of a kind referred to in paragraph (a) or (b) of this subsection; or


(d) the conviction of a person of an offence against section 134.1 , 134.2 , 135.1 , 135.2 or 135.4 of the Criminal Code , being an offence that relates to a tax liability; or


(e) the making of an order under section 19B of the Crimes Act 1914 in relation to a person in respect of an offence of a kind referred to in paragraph (a), (b), (c) or (d) of this subsection; or


(f) the conviction of a person of an offence against Division 136 or 137 of the Criminal Code , being an offence that relates to a taxation law.

8Z(2)   [Certificate prima facie evidence of facts]  

A document purporting to be a certificate issued under subsection (1) shall be received in evidence in a court without further proof and is, for those purposes, prima facie evidence of the facts stated in it.

8Z(3)   [Application of other laws]  

The provisions of this section are in addition to, and not in derogation of, any other law of the Commonwealth or any law of a State or Territory.




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